{"id":208,"date":"2020-06-01T08:55:00","date_gmt":"2020-06-01T06:55:00","guid":{"rendered":"https:\/\/admin.atbusiness.cat\/?p=208"},"modified":"2023-10-10T12:05:45","modified_gmt":"2023-10-10T10:05:45","slug":"quan-presentar-limpost-de-societats-i-els-comptes-anuals-del-2019","status":"publish","type":"post","link":"https:\/\/admin.atbusiness.cat\/ca\/quan-presentar-limpost-de-societats-i-els-comptes-anuals-del-2019\/","title":{"rendered":"Quan presentar l&#8217;impost de societats i els comptes anuals del 2019"},"content":{"rendered":"\n<p>Degut a l\u2019estat d\u2019alarma decretat pel govern espanyol, els terminis de formulaci\u00f3, aprovaci\u00f3 i presentaci\u00f3 dels comptes anuals de l\u2019exercici 2019 al Registre Mercantil van quedar alterats. Inicialment es va regular que un cop acabat l\u2019estat d\u2019alarma es reiniciarien els terminis des de zero per presentar els comptes del 2019. Aquesta normativa s\u2019ha vist modificada el passat 27 de maig de 2020. A partir d\u2019avui, 1 de juny de 2020, es reinicien els terminis de presentaci\u00f3 dels comptes anuals de l\u2019exercici 2019, quedant de la seg\u00fcent manera:<\/p>\n\n\n\n<ul>\n<li>Fins el 31 d\u2019agost de 2020 l\u2019\u00f2rgan d\u2019administraci\u00f3 de la societat haur\u00e0 de formular els comptes.<\/li>\n\n\n\n<li>Fins el 30 de setembre s\u2019hauran de legalitzar els llibres comptables al Registre Mercantil.<\/li>\n\n\n\n<li>Fins el 31 d\u2019octubre de 2020 la junta general ordin\u00e0ria haur\u00e0 d\u2019aprovar els comptes del 2019.<\/li>\n\n\n\n<li>Fins el 30 de novembre de 2020 les societats podran dipositar els comptes al Registre Mercantil.<\/li>\n<\/ul>\n\n\n\n<p>Respecte l\u2019impost de societats, que es presenta al mes de juliol i es calcula en base als comptes de la societat, el decret inicial no s\u2019hi pronunciava. Per tant, hi haur\u00e0 societats que al mes de juliol del 2020 encara no tindran els comptes del 2019 ni tant sols formulats i hauran de presentar l\u2019impost.<\/p>\n\n\n\n<p>Una soluci\u00f3 hauria estat prorrogar el termini de presentaci\u00f3 de l\u2019impost de societats de l\u2019exercici 2019, de la mateixa manera que van prorrogar la presentaci\u00f3 dels impostos del primer trimestre d\u2019algunes empreses. Per\u00f2 l\u2019opci\u00f3 que ha pres el govern espanyol ha estat mantenir-ne el termini de presentaci\u00f3 encara que les societats no hagin ni formulat els comptes. Si es d\u00f3na aquest cas, les societats hauran d\u2019agafar les dades que disposin de la comptabilitat en aquell moment i si posteriorment, quan s\u2019aprovin els comptes, hi ha alguna difer\u00e8ncia amb el que han declarat a l\u2019impost de societats tindran un nou termini fins a 30 de novembre de 2020 per presentar una nova autoliquidaci\u00f3.<\/p>\n\n\n\n<p>A la pr\u00e0ctica, aix\u00f2 pot suposar una c\u00e0rrega extra per a les empreses si han de presentar una nova autoliquidaci\u00f3 de l\u2019impost o volen tenir els comptes aprovats abans de l\u20191 de Juliol, com cada any, per tal d\u2019evitar possibles discrep\u00e0ncies entre l\u2019impost de societats i els comptes anuals de l\u2019exercici 2019.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Degut a l\u2019estat d\u2019alarma decretat pel govern espanyol, els terminis de formulaci\u00f3, aprovaci\u00f3 i presentaci\u00f3 dels comptes anuals de l\u2019exercici 2019 al Registre Mercantil van quedar alterats. Inicialment es va regular que un cop acabat l\u2019estat d\u2019alarma es reiniciarien els terminis des de zero per presentar els comptes del 2019. Aquesta normativa s\u2019ha vist modificada &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/admin.atbusiness.cat\/ca\/quan-presentar-limpost-de-societats-i-els-comptes-anuals-del-2019\/\"> <span class=\"screen-reader-text\">Quan presentar l&#8217;impost de societats i els comptes anuals del 2019<\/span> Llegeix m\u00e9s &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":209,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","footnotes":""},"categories":[15],"tags":[25,44,45],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.4 - 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